Form Ptax 230 – Fill Out and Use This PDF

PTAX -230 NON-FARM PROPERTY ASSESSMENT COMPLAINT

Who should complete this form?

Complete this form if you object to the assessment for your non-farm property and wish to file a complaint with the board of review. You must file the original Form PTAX-230 at the address shown below. Contact your Chief County Assessment Officer (CCAO) to obtain the filing deadline for this complaint. See the back of the form for information regarding assessment appeals. NOTE: Attach all evidence that supports your complaint including photographs.

______________________________________________________________________________________________

Step 1: Complete the information for the property for which you are filing this complaint.

1. __________________________________	4. Property index number (PIN) from your property tax bill
P ope t o e ’s ame	or obtain it from your CCAO.
__________________________________	a. PIN # ___________________________________
Street Address

2. __________________________________				I would like to present my case in person at a
Name				hearing. (You will be notified of date & time)
__________________________________		___________________________________
Mailing address			E-mail address
________________________________________		__________________________________________
City	State Zip		Phone number

3. Assessment year for this complaint: 2015

__________________________________________________________________________________________________________

Step 2: Check the reason for which you are objecting to the assessment

6b		Assessment is		lower		higher	6e		Other (incorrect description, etc.)
		than assessments of comparable						_______________________________________
		properties in this county.						_______________________________________
6c		Property was exempt on Jan. 1, 2015.						_______________________________________

7.Any additional information useful to the board of review in hearing your complaint:

________________________________________________________________________________________

“tep 3: Write the property’s assessed values as of valuatio date 01/01/2015

8.Assessed values of your non-farm property: 9. Your estimate as to the correct assessment values:

a. Land/lot or farm homesite	_______________	a. Land/lot or farm homesite	_____________
b. Non-farm buildings & structures _______________		b. Non-farm buildings & structures _____________
c. Total	_______________	c. Total	_____________

__________________________________________________________________________________________

Step 4: Sign below

I certify that ALL Evidence is attached to this Complaint form and based on the evidence presented a fair and equitable assessment of the property can be determined.

__________________________________	_____________________
P ope t o e o autho ized age t’s sig atu e	Date

________________________________________________________________________________________________________

Step 5: Mail your completed Form PTAX-230

Clinton County Board of Review	If you have questions:
850 Fairfax Street	618-594-6610 Office hours 8:00 am to 4:30 pm
Carlyle, IL 62231	Website: clintonco.illinois.gov

Illinois Property Assessment Appeal Process Guide

_____________________________________________________________________________

General information

When going through the appeal process, you (property owner) are appealing the assessed value (assessment) of your property, not the tax bill. The tax bill amount is determined by the various tax rates applied to the assessment (after review and equalization by the board of review) by taxing districts (schools, parks, libraries, etc.) Tax rates are not an issue in the appeal process, only the assessment amount may be appealed.

Property is assessed each assessment year by township/multi-township assessor or by CCAO if the county has no township form of government. By law (35 ILCS 200/9-145), assessments of property, other than farmland and coal, are required to be assessed at 33 1/3% of its fair cash (market) value. If the assessment is to increase, the CCAO must publish the change in a local newspaper. The change is subject to further equalization and revision by the board of review as well as state equalization by the Illinois Department of Revenue.

You appeal ust e filed ith the oa d of e ie 30 da s afte the CCAO’s pu li atio of the ha ges. Appeals filed late will not be heard. Once you receive the tax bill, it is generally too late to make an appeal fo that ea ’s

assessment. The board of review will mail you final notice of its decision.

See “Co tact I for atio o f o t fo help fili g a appeal o to o tai oa d of e ie ’s hea i g p o edu es.

How a tax bill is calculated

The county treasurer bills and collects property taxes for the year following the assessment year. Your tax bill is determined by taking the equalized assessed value (after board of review and state equalization) of your property and applying the aggregate tax rates from levies of all local taxing districts and units of local government. Your tax bill is calculated as follows:

Equalized assessed value – homestead exemptions = taxable value (assessment) X total tax rates of all taxing districts = total tax bill

Note: You a ualif fo a ho estead e e ptio hi h ill edu e ou p ope t ’s e ualized assessed alue.

Homestead exemptions are available for general homestead, home improvements, disabled persons, disabled veterans, returning veterans and senior citizens. See Co tact I for atio on front for assistance with homestead exemptions.

Formal Appeal

Proceed with a formal appeal to the board of review if any of the following claims can be supported:

Assesso ’s esti ate of fai a ket alue is highe tha a tual fair market value. Supported if you have recently purchased your property on the open market of if a professional appraisal is supplied.

Assessed value is at a higher percentage of market value than the prevailing township or county median level as shown in an assessment/sales ratio study.

Primary assessment is based on inaccurate information (incorrect measurement of lot or building, etc.). Assessment is higher than similar neighboring properties.

Steps to appeal

An appeal of an assessment (other than on farmland or farm buildings) has several steps to take. For farmland or farm building, you must file Form PTAX-227, Farm Property Assessment Complaint.

Obtain property record card with assessed property valuation. Determine fair market value.

Determine prevailing level of assessment for jurisdiction. Determine the basis for your complaint.

File Form PTAX-230 along with your all evidence with the board of review before the deadline.

Evidence needed

Refer to the evidence document needed as compiled by the Clinton County Board of Review. Submit photos and any pertinent documentation to substantiate your complaint.